Further to new government legislation concerning UKIMS registration for the reporting of goods traded between GB and Northern Ireland. As of 30th September 2023 to enable Resin Bonded Ltd to continue to declare goods that we export to you as “not at risk” and therefore exempt from customs duties we are required to declare that the goods will remain in Northern Ireland UK and are not traded or installed outside of Northern Ireland i.e within the EU.
If goods are traded/installed outside of Northern Ireland, they are subject to the appropriate customs and excise duties which you would incur directly from HMRC.
Currently we deliver to you on a delivered duty paid basis and by doing so complete supplementary declarations on your behalf to simplify the process. We can continue to do only if the goods that we supply to you remain “not at risk”, please see below.
‘At risk’ goods will be charged the applicable EU duty.
‘Not at risk’ goods will be charged:
- no duty if entering Northern Ireland from free circulation in Great Britain
- UK duty if entering Northern Ireland from outside of both the EU and the UK
- UK duty if entering Northern Ireland from Great Britain and the good was not in free circulation in Great Britain
Whether goods are ‘at risk’ or ‘not at risk’ is determined by the applicable duties and trader certainty of the final destination of the goods.
The types of evidence to support a ‘not at risk’ declaration include:
- commercial receipts and invoices
- VAT invoices
- commercial contracts and purchase orders
- delivery receipts
- consignment notes
- proof of installation
- electronic records
- proof that goods comply with rules of origin (if you have claimed a preferential rate of duty, you can check what proof you should hold) – get proof of origin for your goods
We will not need to provide this evidence to HMRC on a routine basis, only when asked to do so. As we are unable to supply proof of installation or onward destination, this would fall to you be able to supply to HMRC to substantiate a “not at risk” declaration. Records are required to be saved for a 5 year period.
To enable us to continue to process your goods using the correct information, please complete and submit the relevant electronic declaration below.